If your Ohio CPA license has already lapsed
What it actually takes to get a lapsed Ohio CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page plus the codified rule itself, never a guess.
No flat fee -- a monthly late-filing charge under ORC 4701.10(D)-(E): up to $100/month (cap $1,200) for a practicing permit holder, up to $50/month (cap $300) for a registration/non-practicing holder. If the Board finds 'excusable neglect' (ORC 4701.10(F)), it may instead set a reduced fee (not exceeding $50 plus the standard triennial permit fee per lapsed period).
Sourcing note: reinstatement_fee_usd is null because Ohio's own law sets a formula/cap, not a flat number (reported in the notes field instead). The Board's own fees page could not be directly fetched during research (repeated 404, independently reproduced) -- its figures are corroborated via multiple independent search-engine text extractions that match the statute text verbatim-fetched from codes.ohio.gov, but this is a real gap on the board-page leg of the 2-source rule until a live-render check succeeds. Recommend a manual browser spot-check before this record is cited anywhere beyond this page.
What triggers lapsed status: Permits/registrations expire December 31 on a staggered triennial cohort cycle (not one date for all licensees). Failing to renew within ONE YEAR of that expiration date suspends the underlying CPA certificate/PA registration (ORC 4701.10(F)) until accrued late fees are paid or a reduced fee is approved.
See Ohio's CPA license renewal deadline →